Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 28Fabbricazione di macchinari e apparecchiature n.c.a.
- 28.30Fabbricazione di macchine per l'agricoltura e la silvicoltura
- 28.30.10Fabbricazione di trattori per l'agricoltura e la silvicoltura
Description
- manufacture of agricultural and forestry tractors
- manufacture of track-laying tractors
- manufacture of single-axle (pedestrian-controlled) tractors
Exclusion notes
- manufacture of ride-on lawnmowers and other similar machinery, see 28.30.91
Excluded from division 28:
- manufacture of metal products for general use, see division 25
- manufacture of associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus, see divisions 26, 27
- manufacture of general-purpose motor vehicles, see division 29
Excluded from class 28.30:
- manufacture of non-power-driven hand tools, of a kind used in agriculture, horticulture or forestry, see 25.63
- manufacture of conveyors for farm use, see 28.22
- manufacture of power-driven hand tools, see 28.24
- manufacture of hand tools, with self-contained electric or non-electric motor or pneumatic drive, e.g. circular or reciprocating saws, chain saws, see 28.24
- manufacture of earth-moving machinery, see 28.92
- manufacture of cream separators, see 28.93
- manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 28.93
- manufacture of road tractors for semi-trailers, see 29.10
- manufacture of trailers or semi-trailers for other than agricultural purposes, see 29.20
Frequently asked questions
I manufacture agricultural tractors and single-axle walk-behind tractors: do they belong here or under garden machinery?
Yes, wheeled and tracked agricultural and forestry tractors, as well as walk-behind single-axle tractors, fall under 28.30.10. The boundary lies with ornamental greenery: ride-on lawn tractors are excluded and go under 28.30.91, as stated in the excludes note for this heading.
I also produce ploughs, seed drills and harrows to be attached to a tractor: do they fall under this code?
No. This code covers only the tractor as a prime mover. Implements for soil preparation, seeding and harvesting (ploughs, harrows, seed drills, combine harvesters) follow the other agricultural machinery heading at 28.30.99.
I manufacture walk-behind rotary tillers: do they go under single-axle tractors here or under other agricultural machinery?
No, rotary tillers belong to the other agricultural machinery heading at 28.30.99, even though they are also walk-behind machines like single-axle tractors. Code 28.30.10 requires a true agricultural or forestry prime mover — wheeled, tracked or single-axle. A rotary tiller works the soil, so it follows the implements category.
Our tracked tractor is used in a quarry to move material: does it stay agricultural or become construction equipment?
It depends on the design intent. If the tracked machine is built as an agricultural or forestry tractor, it stays under 28.30.10. If it is a piece of earthmoving or quarrying equipment — such as a bulldozer or tracked excavator — then it falls under construction machinery at 28.92.00. The tracked configuration alone is not enough to decide.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.30.10— Fabbricazione di trattori agricoli(unito da più codici)